TAXES ON SALES BY AUCTION, AND DUTIES OF AUCTIONEERS IN RELATION TO THEM.

1. Sales by auction subject to a tax, except, &c.

2. Amount of tax on sales of stocks and shares in corporations. On sales of real estate, ships and other property.

3. Amount on leases, &c., sold by auction for a gross sum.

4, Amount on contracts by auction for sale and delivery of other leasehold property.

5. Amount on contracts for sale of goods, &c.

6. When bidding is for a part or sample, tax payable for the whole. Tax to be paid when proper

7.

1. ALL sales by auction shall be subject to a tax to the Commonwealth, except the following, namely: sales made pursuant to any judgment, sentence, decree, order or rule of any court or judicial officer of the Commonwealth, or of any Court of the United States, having jurisdiction within this state; sales made by virtue of any writ, execution, warrant of distress, or order of law; sales of property held by executors, administrators, or guardians of estates of citizens of the United States, lying or being within this state; sales of pews in houses of public worship; and of wrecked vessels or portions thereof or of appurtenances or materials thereto belonging. R. S. c. 9, § 4. St. 1839, c. 111.

2. The tax upon the sales of stocks of the United States, or of any state, or of any county or town of this Commonwealth, the shares of the stock of any incorporated banks, insurance companies, and also of any company whatever incorporated under the authority of this Commonwealth, shall be one tenth of one per cent. on the amount of the sales. R. S. c. 9, § 5. St. 1844, c. 36.

The tax upon the sale of the shares of any manufacturing company incorporated under the authority of any

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the United States shall be one tenth of one per cent. on the amount of the sales. St. 1844, c. 36.

The tax upon the sale of any teas which may be imported from foreign countries into any port of this state and sold by the importers within thirty days after such importation shall be one quarter of one per cent. on the amount of sales. St. 1844, c. 99.

The tax upon sales of real estate, and of ships and vessels, shall be one half of one per cent. on the amount of the sales; and the tax upon all other sales, shall be one per cent. on the amount thereof. R. S. c. 9, § 5.

3. All contracts and engagements for any lease or underlease of real estate, or for the assignment of any lease or underlease of real estate, which shall be made or entered into by way of sale or bidding at public auction, if the same shall be bid off or sold for a gross sum, shall be subject to a tax of one half of one per cent. on such gross sum. Ib. § 6.

4. If such contract or sale, as described in the preceding section, shall be for an annual rent, or for a sum payable by instalments, for any term not exceeding seven years, the gross amount of such rent or instalments shall be subject to a tax of one half of one per cent. and for any term beyond seven years, and not exceeding fourteen years, to a tax of one third of one per cent; and for any term beyond fourteen years, to a tax of one fourth of one per cent. Ib. $7.

5. All contracts and agreements for the sale, delivery, furnishing, or supplying, of any goods, wares and merchandize, or other personal property, which shall be made or entered into, by way of bidding or sale at public auction, shall be deemed sales by public auction of personal estate, and shall be subject to a tax of one per cent. on the whole value or amount of the goods or property which are the subject of such contract or agreement. Ib. § 8..

6. Where any sale or bidding shall be made at public auction, upon the rent of any smaller parcel of real estate, for the purpose of fixing the rent or price of any larger parcel of such estate, or upon any contract for a lease or underlease of real estate, for a shorter term, for the purpose of fixing and determining the rent or price of a longer term, and where such sale or bidding, in regard to any goods, wares and merchandize, or other personal property, or any contract or agreement to sell, deliver, furnish or supply the same, shall be of, or upon, any less quantity, for the purpose of fixing the price of a larger quantity, in every such case, the whole amount of the property sold, transferred, contracted for or negotiated, by the terms and conditions of such auction, and the amount of the rent, for the whole of the real estate so agreed to be leased, and for the whole term, for which it is to be leased, shall be subject to a tax, as if the whole had been set up and sold at auction. Ib. § 9.

7. When any auction, for the sale or lease of any property, or for any contract in relation thereto, shall have been actually begun, and the final purchase or bidding shall have been made by the owner of the property, by the auctioneer or by any person employed by either of them, the same tax shall be paid, as if the bidding had been made by any other person. lb. § 10.

8. Every auctioneer, except in cases where the amount of taxes accruing upon the sales made for six months previous to the first day of June, shall not exceed ten dollars as hereafter provided for, shall, on the first day of June and December, in each year, or within sixty days thereafter, render to the treasurer of the Commonwealth, a true and particular account in writing, of all his sales and transactrons at auction, not exempted from taxation, and of all the sums of money arising therefrom, such amounts to include all his said sales and transactions, between the time to

which his last preceding account was rendered, and the said first days of June and December, respectively. Ib. § 11.

9. The account mentioned in the preceding section shall carefully distinguish between sales of real estate and personal estate, and between sales of an entire property and of any part sold, or bid upon, for the purpose of fixing the price of any other part or the whole thereof. Ib. § 12.

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10. The auctioneer shall take and subscribe, before some justice of the peace, an oath, that such account is true, he has carefully examined all his entries and memorandums of sales by auction, and otherwise, and that the account exhibits the whole amount thereof, which is liable by law to pay a tax and the oath so taken shall be certified and indorsed by the justice on said account. lb. § 13.

11. The auctioneer, at the time of rendering such account, shall pay to the treasurer the amount of the tax accruing upon the sales contained therein, deducting four per cent. of the tax as his compensation. 1b. § 14.

12. Where the amount of taxes, accruing upon the sales made by any auctioneer, for six months previous to the first day of June, shall not exceed ten dollars, he may make his return for the whole year preceding the first day of December, either on that day, or within sixty days thereafter. lb. $ 15.

13. In case any licensed auctioneer shall have made or authorized no such sales, for one year previous to the first day of December in any year, he shall certify that fact in writing to the treasurer, and shall make oath to the truth of such certificate in the manner provided in the tenth section; and such oath shall be certified and endorsed in conformity with the provisions of said section. Stat. of 1847, c. 264.

Any auctioneer who shall fail to comply with the provisions above stated, shall be subject to a fine not exceeding ten dollars, and shall forfeit his compensation of four per

cent. of any tax accruing on any sales made or authorized by him, and shall pay interest on such tax, at the rate of two per cent. per month, from the expiration of said sixty. days, until the same be paid, to be recovered in an action upon his official bond. Ib. § 16. Stat. of 1847, c. 264.

14. If any auctioneer or other person shall be guilty of any fraud or deceit, in the execution of any of the provisions of this chapter, in relation to sales by auction, he shall, for every such offence, forfeit a sum not exceeding one thousand dollars. lb. § 17.

1. Collectors may be chosen in such a manner as the meeting shall determine. As however the treasurer is to be chosen by ballot, whenever the town vote to unite the offices, treasurer and collector, they must elect by ballot. R. S. c. 15, § 33, 34, 60.

2. Collectors must be sworn to the faithful discharge of the duties of their office. Ib. § 33.

3. The following form of oath will answer for this and all cases where officers are to be sworn only to the faithful discharge of the duties of their office.

You, (name of person,) having been elected (name of